Scrutinizing Pillar Two Proposals from M&A Perspective!

Course Duration:
60 minutes

Course Background:

Pillar 2 introduces a global minimum Effective Tax Rate through a system where multinational groups with consolidated revenue over €750m are subject to a minimum Effective Tax Rate of 15% on income arising in low-tax jurisdictions. These Rules have an impact on mergers, demergers, acquisitions and corporate restructuring as the multinational groups may exceed these thresholds post acquisitions.

What shall the episode cover?

Against this backdrop, Taxsutra in conjunction with Deloitte India is delighted to present an episode on “Scrutinizing Pillar Two Proposals from an M&A Perspective”. In this episode, M&A Wizard Mr. Amrish Shah (Partner & Leader – M&A Tax, Deloitte India) has focused on the following aspects and attempt to give a fair understanding of the Pillar Two proposals from an M&A perspective:

Key Highlights

• Scope, application and charging provisions under Pillar Two from an M&A perspective
• Recent updates and implementation timelines impacting transactions or restructuring
• Interplay of Pillar 2 with existing domestic tax laws and tax treaties in transactions
• Potential impact of Pillar 2 on M&A in the due diligence phase, transaction documents, structuring of M&A etc.
• Impact of these Rules for Private Equity and Financial Investors